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Corporation Tax Act 2010

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Corporation Tax Act 2010, Section 356L is up to date with all changes known to be in force on or before 20 November 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1356L“Oil contractor activities” etcU.K.

This section has no associated Explanatory Notes

(1)The definitions in this section have effect for the purposes of this Part.

(2)Oil contractor activities” means activities carried on by a company (“the contractor”), which are not oil-related activities (within the meaning of section 274), but are—

(a)exploration or exploitation activities in, or in connection with, which the contractor provides, operates or uses a relevant asset (see section 356LA) in a relevant offshore service, or

(b)otherwise carried on in, or in connection with, the provision by the contractor of a relevant offshore service.

(3)The contractor provides a “relevant offshore service” if the contractor provides, operates or uses a relevant asset in, or in connection with, the carrying on of exploration or exploitation activities in a relevant offshore area by the contractor or any other associated person.

(4)Exploration or exploitation activities” means activities carried on in connection with the exploration or exploitation of the seabed and subsoil and their natural resources.

(5)Relevant offshore area” means—

(a)the territorial sea of the United Kingdom;

(b)the areas designated by Order in Council under section 1(7) of the Continental Shelf Act 1964.]

Textual Amendments

F1Pt. 8ZA inserted (retrospective to 1.4.2014) by Finance Act 2014 (c. 26), Sch. 16 paras. 4, 6

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